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MEDIUM
FISCAL

VAT rate for electricity supply depends on when price becomes due

V1005-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1005-25
Published
12 Jun 2025

Summary

The consultant asks whether the reduced 10% VAT rate applies to electricity consumed by end of 2024, even if the invoice is issued in 2025. The DGT replies that the due date is determined by when the price becomes due under the contract, regardless of when the energy was consumed.

In 5 key points

Lifecycle

2025-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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